All appeals by the defendant and the prosecutor are dismissed.

1. The summary of the grounds for appeal appealed from the lower court’s punishment (20 million won in penalty) so far as it is so unreasonable, and the prosecutor appealed from the lower court’s punishment so far as it is too unfasible and unfair.

2. The fact that the judgment defendant did not have the power to be punished for the same crime, that the defendant's mistake is recognized, and that the defendant is against the defendant is favorable to the defendant, and that the supply price of the false tax invoice issued by the defendant reaches 350 million won in total is disadvantageous to the defendant.

In addition, the Defendant’s age, sex, environment, motive and consequence of the crime, and circumstances revealed in the instant pleadings are not deemed to be too heavy or unreasonable since the lower court’s punishment is too heavy, and thus, the Defendant and the Prosecutor’s assertion are rejected.

3. The appeal filed by the Defendant and the prosecutor in conclusion is without merit, and all of them are dismissed in accordance with Article 364(4) of the Criminal Procedure Act.